Financial
and economic analysis is the main basis of financial report, through the use of
scientific statistical methods to the enterprise production operation condition
to conduct a comprehensive analysis and evaluation, and according to the actual
development of the enterprise status to conform to the adjustment of the
present enterprise development policy. The main function of financial and
economic analysis is to help enterprises realize the maximization of enterprise
financial management process, strengthen the economic management strategy of
enterprises, and promote the benign development process of enterprises. In the
process of analysis and management of enterprise financial economy, it is easy
to find problems existing in the process of enterprise economic development,
thus promote positive reflection and improvement of the enterprises, help
enterprises to develop their own potential, to promote the enterprise value
maximization excavation process. In the process of the actual financial
analysis, financial analysis can well realize the role of supervision and
control the development of the enterprise, due to the financial management is
one who has a unified management of the department, therefore, in the process
of financial management, operation and management of relevant departments can
realize autonomous process, and carried out in the process of business activity
in the process, can effectively make reasonable planning for the enterprise.
And to the enterprise each important link makes the effective inspection and
the supervision management process, thus guarantees the enterprise normal
development. In addition, financial and economic analysis can also realize the
effective management and distribution of funds, and promote the effective flow
and operation of enterprise funds.

In
the process of economic analysis, the objective of economic analysis should be
clearly defined, that is, the ultimate goal that financial and economic
analysis subjects need to achieve. The current enterprise financial and
economic analysis of the main target is divided into three categories,
financial and economic analysis including investors, creditors financial
economic analysis target and administrative management financial economic
analysis. First of all, investors financial and economic analysis of economic
analysis? Play? Investors in the process of economic analysis, investors
focused on is the economic profitability and the future development of the
enterprise status, requirements in the process of the financial and economic
analysis on economic profitability and handling of financial ability. For the
creditors, financial debt repayment ability of the economy and the reputation
is the most notable, only the correct bond configuration and management to
achieve economic good management process, maximize interests for bonds.
Administrative management management attention is the ultimate effect and the
economic development process of financial economy, through the economic
analysis of effective management and supervision to ensure that the
administrative department of the optimization of financial management process,
promote the benign development of the enterprise. Therefore, in the actual
process of financial and economic analysis, it is necessary to make clear the
objective of economic analysis before correctly grasping the direction of
financial and economic management, so as to obtain the maximum benefits.

In
the process of financial and economic analysis, it is necessary to make
financial and economic assumptions. Financial and economic hypotheses are
mainly divided into two categories: information authenticity hypothesis and
limited rationality hypothesis. Analysis in the basic hypothesis in the
process, with the need of financial and economic analysis of financial
statements and benign primary information integration process, in order to
realize the guarantee the truthfulness of financial and economic information,
therefore, in the process of making assumptions, will be more strict
requirements of primary information, to ensure that the primary information
real, the effective management of financial and economic analysis and the
actual needs, to better achieve effective for the analysis of the financial
management process. In this process, first, to ensure that the accounting
information authenticity and objectivity, guarantee to ensure the authenticity
of information, in the process of financial statistics accounting at the same
time, in order to effectively guarantee the real reflection of enterprise
financial activity, need objective real returns on financial audit process and
feedback, to ensure that the analysis process of the implementation of the
basic assumptions.

Financial
and economic analysis to apply the appropriate method to achieve optimal
management of production and operation process, in the process of the selection
of financial and economic analysis method, the first is the production and
business operation performance indicators overall analysis, because the
enterprise for the production and business operation performance has more
seriously, with multiple criteria evaluation indicators, including enterprise
performance evaluation index, the level of budget index and industry level, a
variety of evaluation standard can realize to the enterprise actual working
status and operation for the actual project analysis, statistics of the
economic development of the enterprise status and process of the investment of
project activities and income, So as to realize the overall profit of the
enterprise and the analysis of the actual profit, the production and business
operation performance indicators is analyzed through the method of overall
enterprise's financial and economic management has a more direct role, flow to
the enterprise development and economic supervision and management has
significant meaning.

Enterprise
operating cost increase or decrease in fluctuation analysis refers to the ratio
of operating costs and revenues, enterprise operating cost increase or decrease
in fluctuation analysis method can achieve the operating cost in the profit
statements to sales project and the evaluation standard of item by item
comparison process, operating cost and application changes analysis method can
be implemented in computing the amplitude of the project changes in cost of
sales at the same time to the number of sales, analyzing influence factors such
as cost per unit, to identify the main reasons for the changes in enterprise operating
cost increase or decrease, through the analysis of these reasons and
improvement, process can realize stable even cut costs to the enterprise, So as
to promote the development of economic profits to the greatest extent. Not only
that, in the process of financial and economic analysis of the enterprise,
using the method of operating cost changes can be found by big data, the main
factors influencing the enterprise cost of sales increase or decrease change
more enterprise actual situation to improve or develop related factors, to
promote enterprises to reduce operating costs, increase sales, thereby
promoting the process of enterprise development speed.

The
application process of the analysis method of profit and loss of asset value
change is mainly the process of the comprehensive analysis of the impairment
loss of enterprise's assets and the fluctuation profit and loss of fair value
change. Enterprises in the process of development of capital investment,
including stocks, creditor's rights, fund, etc., must carry on the value of the
asset, the analysis of the causes of the change is only for the development of
market economy status, and full consideration of influencing factors of
national policy to reasonable, right to conform to the enterprise economic
development decision-making, therefore, the enterprise financial and economic
analysis in the process is particularly important, only fully enough analysis
was carried out on the property value can correct the application of funds in
the position of the most reasonable, thus realizing the maximization of company
economy.

Enterprise
financial analysis is a systematic process, which requires static analysis and
dynamic exploration. Relevant staff need to financial and economic analysis
based on high value degree, clear its main content, in combination with the
practical situation of enterprise development, enterprise operating results,
and the future development of precision analysis, from the thought and method
into better financial and economic analysis path, let it add oil assistance for
rapid development of enterprises.